Please calculate the amount of individual income tax payable by the professor in the current year?

Individual income tax, taxable basic salary minus 60,000 minus personal responsibility for three insurances and one housing fund minus transfer deduction plus author's remuneration 70 plus labor remuneration 80

Then it is calculated according to the applicable tax rate.

Give an example of remuneration for labor services:

1. The formula for calculating the individual income tax payable on income from remuneration for labor services is as follows:

1. Each time the income is less than 4,000 yuan:

Tax payable = (income amount per time - 800) * 20%.

2. Each time the income is more than 4,000 yuan:

Tax payable = amount of income per time * (1-20%) * 20% 3, the taxable income of each income exceeds 20,000 yuan:

Tax payable = amount of income each time * (1-20) * applicable tax rate - the part of the quick deduction exceeding 20,000-50,000, the tax rate is 30%, the part of the quick deduction of 2,000 and more than 50,000 yuan, the tax rate is 40%, and the quick deduction is 7,000 Second, example: Suppose Wang obtains an income of 25,000 yuan at one time, what is the applicable tax rate? The income is 25,000 * (1-20) = 20,000, which has not exceeded 20,000 yuan, and the applicable tax rate is 20%.

Assuming that Wang obtains an income of yuan at one time, what is the applicable tax rate? The income is in yuan, and the applicable tax rate is 30%. Is 30% applicable to all income? No. However, the applicable tax rate for the part of income exceeding 20,000 yuan is 30%.

or 20000*20%+1*30%=

1. The calculation formula of wage individual income tax is: tax payable = (deduction of "five insurances and one housing fund" for wage and salary income) applicable tax rate and quick deduction.

2. The individual income tax exemption amount is 3500, and the calculation method for using the excess progressive tax rate is as follows:

Tax payment = monthly taxable income * tax rate - quick deduction.

Actual salary = salary payable - four gold - tax paid.

Taxable income for the whole month = (payable salary - four gold) - 3500 deduction standard: individual income tax is calculated according to the starting standard of 3500 yuan 3, if a person's salary income is 5000 yuan, he should pay personal income tax is: (5000-3500) 3% - 0 = 45 (yuan).

Personal Tax Rate Schedule.

1. Monthly salary.

Payable wages - Social security - 3500 = taxable wages taxable wages * applicable tax rate - quick deduction = individual income tax payable individual income tax rate table (applicable to wages and salaries).

Progression Monthly taxable income Tax rate (%)Quick deduction 1 Not more than 1,500 yuan 3 02 More than 1,500 yuan to 4,500 yuan 10 1053 More than 4,500 yuan to 9,000 yuan 20 5,554 More than 9,000 yuan to 35,000 yuan 25 10,055 More than 35,000 yuan to 55,000 yuan 30 27,556 More than 55,000 yuan to 80,000 yuan 35 55,057 More than 80,000 yuan 45 13505 For example, a monthly salary of 8,000 yuan, social security 2,200 yuan, 8,000 - 2,200 - 3,500 = 2,300 (10% tax rate applies).

2300 * 10% -105 = 125 (individual income tax payable) Second, the year-end bonus.

The year-end bonus can be divided into 12 months, and then the applicable tax rate is applied to calculate the individual income tax.

For example, b $50,000 at the end of the year.

50,000 12 = 4,166 (applicable tax rate is 10%)50,000 * 10% -105 = 4,895 (individual income tax payable).

Answer] Dry file: B

When an individual receives the housing provident fund, medical insurance money, and basic pension insurance money that he or she has originally deposited, he or she is exempt from levying and confiscating the personal office. Taxes.

Answer]: Option B AD: There is no tax exemption on the income obtained, and individual income tax should be paid according to the regulations.

Option B: Individuals are exempt from individual income tax when they receive the basic pension insurance, basic medical insurance, unemployment insurance and housing provident fund. Option C:

After September 8, 2015, if the listed company ** obtained by the individual from the public offering and transfer market has a holding period of less than 1 month (including 1 month), the full amount of the dividend income shall be included in the taxable income; If the holding period is more than 1 month to 1 year (including 1 year), 50% of the shareholding period shall be temporarily reduced to include the taxable income; If the holding period exceeds 1 year, the income from dividends and dividends is temporarily exempted from individual income tax. The above-mentioned income is subject to individual income tax at a uniform rate of 20%.

This kind of individual income tax calculation belongs to the category of labor remuneration. The conditions of the question are incomplete, and Mr. Zhang's monthly income is not given. Now assuming that Mr. Zhang's monthly income exceeds 2,000 yuan, his taxable income = 80,000 * (1-20%) = 64,000 The applicable tax rate is 40%, and the quick deduction is 7,000, so the individual income tax payable is 80,000 * (1-20%) * 40%-7,000 = 18,600

You don't need to calculate the quick deduction, you can calculate it like this:

The amount of income tax payable is: = 80,000 * (1-20%) = 64,000 and the tax payable by individuals is = 20,000 * 20% + (50,000-20,000) * 20% * (1 + 50%) + 64,000-50,000) * 20% * (1 + 100%) = 18,600

Formula: Individual income tax payable = (salary - personal payment of four insurances and one housing fund - individual income tax deduction) * applicable tax rate - quick deduction.

Individual income tax payable = (salary 8,000 yuan - personal payment of four insurances and one housing fund 1,800 - (yuan - personal income tax deduction of 2,000 yuan) * 15% - quick deduction 125 = yuan).

Attached: Individual income tax rate table (applicable to wages and salaries) level Monthly taxable income Tax rate (%) Quick calculation deduction 1 No more than 500 yuan 5 02 More than 500 yuan to 2000 yuan 10 253 More than 2000 yuan to 5000 yuan 15 1254 More than 5000 yuan to 20000 yuan 20 3755 More than 20000 yuan to 40000 yuan 25 13756 More than 40000 yuan to 60000 yuan 30 33757 The part exceeding 60,000 yuan to 80,000 yuan 35 63,758 the part exceeding 80,000 yuan to 100,000 yuan 40 103759 the part exceeding 100,000 yuan 45 15375 (Note: The taxable income of the whole month mentioned in this table refers to the balance after deducting expenses of two thousand yuan or the balance after deducting additional deductions of expenses in accordance with the provisions of Article 6 of this Law.) ）

The amount you can deduct before individual income tax is 1800 + 2000 - (it is the threshold of individual income tax, and the part exceeding 2000 will be levied before individual income tax).

The taxable income is:

Individual income tax payable = RMB.